本文依托北京师范大学建设的“古今汉字数字化整理平台”，在字料库理论和方法的基础上建设“两岸小学课本字料库”。通过两岸具有同类性质的汉字字形的各自比较，全面描写两岸基础教育阶段繁简、异体、微观字形等方面存在的异同及其深层原因，旨在为我国政府制定文字政策、策略提供参考，也为解决两岸交流面临的问题，比如字形标准问题、繁简转换问题等提供坚实的数据基础，同时也为有关部门制定文字规范提供参考，提高汉字规范标准的科学性与实用性。第1章 绪论。介绍本文的研究现状、研究对象、研究方法步骤及研究意义。第2章 两岸基础教育用字现状及对照表。介绍两岸对比材料的选定和字种统计方法，展现两岸基础教育用字现状。以台湾康轩文教和南一书局两套小学国语教材用字为参照标准，从大陆人教版《语文》教材的生字表剪切对应的楷体字形，形成两岸基础教育用字对照表，为两岸文字的自动转换提供材料上的依据。第3 章 两岸基础教育用字对比研究。根据属性数据库的材料，对两岸字形的异同进行对比，并进行定性与定量分析，形成两岸基础教育用字状况的调查报告，进一步探索两岸基础教育用字繁简差异、异体差异、笔形微异的深层原因。第4 章 两岸基础教育用字规范统一的前景。本章针对两岸的文字现状，提出两岸文字规范统一的步骤方法，认为两岸字形的规范统一可以作为两岸文字“书同文”的先行基础，并提出了两岸字形规范应遵循的基本原则。

The paper is supported by “ancient and modern Chinese character digital platform” that is constructed by Beijing Normal University. We build “the elementary school textbooks Chinese Character Database of Taiwan and Mainland” on the basis of theory and method of Chinese Character Database. We comparative study characters of Taiwan and Mainland , then fully describe characters in elementary school stage,including traditional-simplified characters, variant characters, old-new glyphs. Its aim is to provide the reference for our government policies, and also to solve the problems of Cross-straits Exchange, such as glyph standards, conversion of traditional-simplified characters. It also provide a reference for relevant departments to formulate text specification, to improve scientific and practical standard of Chinese characters.The first chapter , Introduction. It introduces the research status, research objects, research methods and research significance.The second chapter , present situation and comparison table Taiwan and Mainland. To introduce the contrast material and statistical method, to show education words of present situation on both sides. To characters of Kangxuan and Nanyi Publishing House in Taiwan as a reference standard, we select characters screenshot of People's Education Press, then we make the comparison table Taiwan and Mainland. It can provide a reference for automatic conversion of the words on both sides of the material basis. The third chapter, Comparative Research on Elementary Education Words of Taiwan and Mainland. According to the attribute database of materials, we compare the similarities and differences between the glyph, make qualitative and quantitative analysis, then write the report that further explore the deep reasons of different characters on both sides. The forth chapter, the prospect of standard chinese characters on both sides. To present situation on both sides of the text, this chapter put forward the method and step of the unified character on both sides of Taiwan and Mainland. We think that the glyph's unified specification may be taken for the first base, and put forward the glyph specification principles on both sides.